Gryphyn Ltd reported net income of $85,000 for the year. During the year, accounts receivable decreased by $6,000, inventory increased by $4,000, accounts payable increased by $3,000, there were no gains or losses, and depreciation expense of $5,000 was recorded. Using the indirect method, cash provided by operating activities for the year is: Select one: a. $95,000 b. $79,000 c. $89,000 d. $74,000